Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII U.K. SPECIAL SCHEMES

CHAPTER 6 U.K. Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

Section 2 U.K. Special scheme for electronically supplied services

Article 361 U.K.

1. The information which the non-established taxable person must provide to the Member State of identification when he commences a taxable activity shall contain the following details:

(a) name;

(b) postal address;

(c) electronic addresses, including websites;

(d) national tax number, if any;

(e) a statement that the person is not identified for VAT purposes within the Community.

2. The non-established taxable person shall notify the Member State of identification of any changes in the information provided.